HERBERT R. O'CONOR, GOVERNOR. 57

and being passed by a yea and nay vote supported by three-
fifths of all the members elected to each of the two Houses
of the General Assembly the same shall take effect from
the date of its passage.

Approved April 15, 1941.

CHAPTER 36.

(Senate Bill 92)

AN ACT to repeal and re-enact, with amendments, Sections
227, 230, 233, 234, 245 and 249 of Article 81 of the Anno-
tated Code of Maryland (1939 Edition), title "Revenue
and Taxes", sub-title "Income Tax"; to repeal and re-enact,
with amendments, Section 2 of Article 38 of said Code,
title "Fines and Forfeitures"; to repeal and re-enact, with
amendments, Section 42 of Article 87 of said Code, title
"Sheriffs", sub-title "Fines and Penalties"; to repeal the
sub-title "Auctions" and Sections 316 to 357, inclusive, of
the Charter and Public Local Laws of Baltimore City (1938
Edition), Section 528 of said Local Laws, sub-title "Fines'
and Forfeitures", and Section 810 of said Local Laws, sub-
title "Pawnbrokers", to repeal the sub-title "Brokers" and
Sections 13 to 22, inclusive, of Article 56 of the Annotated
Code of Maryland (1939 Edition), title "Licenses", and the
sub-title "Junk Dealers", and Section 279 of said Article;
to repeal and re-enact, with amendments, Section 4 of
Article 81 of said Code, title "Revenue and Taxes", sub-
title "Classification of Taxes"; to repeal and re-enact, with
amendments, Section 10 (b) of Article 81 of said Code, title
"Revenue and Taxes", sub-title "By Whom Assessments
Shall Be Made"; to enact a new section to be added to
Article 81 of said Code, title "Revenue and Taxes", sub-
title "What Shall be Taxed and Where", said new section
to follow immediately after Section 8 of said Article, to be
known as Section 8 1/2, providing for the levy and collection
of taxes on corporations entitled, under a contract with this
State, to an exemption from any ordinary or special state,
county or city tax; to enact a new section to be added to
Article 81 of said Code, title "Revenue and Taxes", sub-title
"Rate of Tax", said new section to follow immediately after
Section 25 (e) of said Article, to be known as Section 25 (f),
providing for the rate of tax on intangible personal property
subject to taxation under Section 8 1/2 of Article 81 as en-
acted by this Act, and for the collection of such tax with